While the original implementation deadline is July 2025, and the Spanish tax authorities have not yet made any official announcements, it seems less and less likely that the deadline will be met.
Spain is currently working on two separate initiatives:
- Verifactu covers invoicing requirements for small(er) enterprises not covered by SII and includes elements of digital reporting and SAF-T. Technical specifications are likely to be released only after summer; therefore, the implementation date is expected to be pushed beyond July 2025.
- Mandatory e-invoicing for B2B: While the regulation was expected to be published in the coming months, it is unlikely to happen, and implementation, originally planned for mid-2025, is expected to be postponed to mid-2026.